<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6655</journal-id>
<journal-title><![CDATA[Análisis económico]]></journal-title>
<abbrev-journal-title><![CDATA[Anál. econ.]]></abbrev-journal-title>
<issn>2448-6655</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, Unidad Azcapotzalco, División de Ciencias Sociales y Humanidades]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-66552017000300119</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Fiscalidad y financiamiento en los gobiernos subnacionales y su impacto en el desarrollo: el caso de Brasil y México (1995-2010)]]></article-title>
<article-title xml:lang="en"><![CDATA[Taxation and financing in subnational governments and their impact on development: the case of Brazil and Mexico (1995-2010)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Herrera Aguilar]]></surname>
<given-names><![CDATA[Saúl]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martínez Hernández]]></surname>
<given-names><![CDATA[Francisco Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,UNAM Facultad de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,SUNY  ]]></institution>
<addr-line><![CDATA[New Paltz NY]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>32</volume>
<numero>81</numero>
<fpage>119</fpage>
<lpage>149</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-66552017000300119&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-66552017000300119&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-66552017000300119&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Se hace un análisis comparativo sobre el desempeño de las finanzas públicas subnacionales para los casos de Brasil y México y su impacto en el desarrollo de las demarcaciones que componen su territorio. Los gobiernos subnacionales inciden de manera relevante en el bienestar de la población, por ello se toman como punto de referencia los aportes de la teoría del desarrollo local porque ésta se centra en el análisis de las interacciones entre gobiernos subnacionales, recursos de cada territorio y la acción de las firmas privadas en los procesos de crecimiento y desarrollo económicos. Se parte de la hipótesis de que aquellos gobiernos subanacionales que cuentan con mayor autonomía fiscal y que aprovechan eficientemente sus recursos por la vía del gasto, mejoran el bienestar de sus habitantes mediante la provisión de bienes públicos. Mediante un análisis estadístico multivariado para determinar correlaciones y modelos de panel se comprueba que los estados con mayor progreso económico y social, son aquellos que cuentan con alta autonomía fiscal, mayor asignación de gasto público en áreas prioritarias, y que aprovechan de manera más eficiente sus recursos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract A comparative analysis is made of regional public finances activity in Brazil and Mexico, and its impact upon the development of the different regional demarcations in these two countries. &#8220;Subnational&#8221; governments are very relevant for the welfare of their populations and for that reason the contributions of local development theory are taken as a starting point, as it centers upon the interaction between regional governments, the comparative resources of each territory, and the activities of private enterprise into the process of growth and economic development. For this reason the analysis starts with the hypothesis that the local governments with the largest fiscal autonomy and that can take advantage in an efficient manner of their resources by way of expenditure, improve the welfare of their inhabitants by way of their use of public resources. It also shows by way of a multidimensional analysis to determine correlations, and the elaboration of panel models that the regions (or states) with most economic and social progress are those that have a large degree of fiscal autonomy, carry out a better assignation of public money in priority areas, and take advantage in a more efficient way of their resources.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[desarrollo local]]></kwd>
<kwd lng="es"><![CDATA[recaudación fiscal]]></kwd>
<kwd lng="es"><![CDATA[gasto público]]></kwd>
<kwd lng="es"><![CDATA[federalismo]]></kwd>
<kwd lng="en"><![CDATA[local development]]></kwd>
<kwd lng="en"><![CDATA[tax collection]]></kwd>
<kwd lng="en"><![CDATA[public spending]]></kwd>
<kwd lng="en"><![CDATA[federalism]]></kwd>
</kwd-group>
</article-meta>
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